The clubs are finalising details of the move after weeks of negotiations for the former England Under 21 forward.
Wigan chairman Dave Whelan has resisted selling the young player , having turned down four offers, but will reluctantly sell him to the European champions for £9m.
The delay had been down to wrangling over the payment structure as Wigan wanted the majority of the fee paid up front. They have got their way, with £7m being paid immediately and £2m more guaranteed at the end of the season.
Moses has been on Chelsea’s radar since his sparkling form at the end of last season helped keep Roberto Martinez’s team in the Barclays Premier League.
Moses was outstanding for Wigan during their 2-0 defeat by Roberto Di Matteo’s side at the DW Stadium in last weekend’s Premier League opener.
That performance convinced Di Matteo, as well as Chelsea technical director Michael Emanalo and owner Roman Abramovich, to meet Wigan’s asking price.
He spent his early years playing for England’s youth teams but has switched and now represents his native Nigeria.
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